A bill to amend the Tariff Act of 1930 to provide that there shall be no imposition of countervailing duties on an import of merchandise in the United States if the benefits of such import to industries in the United States exceed the injuries of such import to industries in the United States.

Amends the Tariff Act of 1930 to require that before countervailing duties may be imposed on imports the U.S. International Trade Commission must determine that material injury or threat of material injury to, or material retardation of, a U.S. industry significantly exceeds the substantial benefit to U.S. industries resulting from such imports.